MITHLA YADAV L/H OF LATE GYAN SINGH YADAV,GWALIOR vs. ITO 3(1), GWALIOR

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No. 412/Agr/2024 (िनधा�रणवष� / Assessment Year:2011-12) Smt. Mithla Yadav Income-tax Officer, बनाम/ (L/H of Late Shri Gyan Singh Yadav) Ward 3(1), Gwalior. 67, Kaulonipura, Vs. Preetam Singh Ghas Mandi, Gwalior. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AFBPY-6128-D (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava, - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 21-02-2025 घोषणाकीतारीख /Date of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The appellant herein Smt. Mithla Yadav has filed the instant appeal against an order of Ld. CIT(A), NFAC dated 21-06-2023 confirming assessment order dated 19-11-2018 as passed by Ld. AO assessing total income of Rs.107.01 Lacs. The registry has noted delay of 31 days in the appeal which stand condoned. 2. It emerges during the course of hearing by revenue that the appellant Smt. Mithla Yadav has claimed herself to be the legal representative of the deceased Late Shri Gyan Singh Yadav who is stated to have left for his heavenly abode. The Ld. Sr. DR submits that neither she has proved herself as the legal representative as per Section 2(29) of Income Tax Act r.w.s 2(11) of Code of Civil Procedure, 1908 nor

any action has been taken against her u/s 159 of the Act. The aforesaid position remains uncontroverted before us. No material could be shown to us to establish the fact the appellant is legal representative of the deceased assessee in terms of the statutory provisions. 3. That being the case we are of the considered view that unless an applicant like the present appellant before us proves that he / she is either managing the estate of the deceased or act as an intermeddler or there have been proceedings u/s 159 of the Act, no such appeal could be entertained in the capacity of a legal representative. We accordingly dismiss the appeal as premature with a liberty to appellant to initiate the same afresh as when the fact is proved that the appellant is managing the estate of the deceased assessee or proceeded with u/s 159 of the Act, as the case may be, whichever is earlier. Ordered accordingly. 4. Appellant’s appeal stand dismissed in above terms. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.